Guam § 50104 - Revenues Reserved for Income Tax Refunds,

Full text of Guam Guam Code Annotated § 50104 — Revenues Reserved for Income Tax Refunds,, with citation guidance and answers to common questions.

§ 50104. Revenues Reserved for Income Tax Refunds,

Earned Income Tax Credits and Child Tax Credits.

In accordance with the formula provided for in § 50103 of

this Chapter, the Director of Administration shall, as a

ministerial duty, set aside all money reserved for income tax

refunds, and shall set aside earned income tax credits and child

tax credits from income tax receipts.

Source: official Guam text · Last verified 2026-08-27

Frequently Asked Questions About Guam § 50104

What does Guam Code Annotated § 50104 cover?

Section 50104 ("Revenues Reserved for Income Tax Refunds,") is part of the Guam Code Annotated, the codified statutory law of Guam. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Guam § 50104?

A common citation format is "Guam Code Annotated § 50104" (Guam). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Guam law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.

How does Guam § 50104 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Guam.